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目次一、问题的提出:量能课税原则不适用于税收调控吗二、量能课税原则与税收调控的相容性(一)绝对负税能力标准之否定(二)量能原则与需要原则和功绩原则的协调三、量能课税原则在税收调控中的功能定位(一)量能原则之不可突破性:作为人权之“保护原则”的量能原则(二)量能原则之于税收调控的规范作用四、结语一、问题的提出:量能课税原则不适用于税收调控吗作为现代国家实施宏观调控的重要方式之一,税收调控①的作用范围,业已深入到公平收入分配、优化资源配置、乃至于促进经济稳定增长等各个方面。以我国房地产领域的宏观调控为例,2010年4月17日,国务院发布了
First, the question raised: the principle of quantity and taxability does not apply to tax regulation and control Second, the principle of quantitative and taxable tax control compatibility (A) the absolute negative tax capacity standards (two) the principle of energy and the need Coordination of principle and merit principle III. The functional orientation of the principle of quantity and taxable tax in tax regulation (I) The principle of quantity and energy is not a breakthrough: the principle of quantity and energy as the “principle of protection” of human rights Conclusions First, the question is raised: the principle of quantity and taxability does not apply to tax regulation and control? As one of the important ways for the implementation of macro-control in modern countries, the scope of tax regulation and control has been deepened to the fair Income distribution, optimizing the allocation of resources, and even promoting the steady growth of the economy. Take the macro control of real estate in our country as an example. On April 17, 2010, the State Council released